College: Business
Degree: B.S
Specialized Admission: No
Address: 328 Rovetta Business Building
Phone: (850) 644-3892
Email: ugprog@business.fsu.edu
*Please Note: Face-to-face/in-person instruction of this program is available at BOTH the main campus in Tallahassee, FL and the Panama City, FL campus. This program is NOT available via Online/Distance Learning.*
There are many specialties within the accounting field. Graduates can go into challenging positions with a bachelor’s degree; however, many responsibilities require a CPA certificate. Students planning to be a CPA in Florida are required to complete a five-year educational program and should plan to complete the Master of Accounting program. An understanding of accounting theory and practice is desirable for top management officials in any organization.
In the first two years at FSU, students should take courses to complete the following requirements: General Education requirements, Writing requirement, Diversity requirements, and Prerequisite Coursework requirements. Some courses may fulfill requirements in multiple areas. Electives in the first two years should focus on gaining additional exposure to the social and behavioral sciences, and on improving communication and analytical reasoning skills.
Prerequisite Coursework: (21 hours)
The following courses must be completed with a final grade of B or better (a B minus is NOT acceptable):
ACG X021 (3) Introduction to Financial Accounting
ACG X071 (3) Introduction to Managerial Accounting
The following courses must be completed with a final grade of C minus or better:
*CGS X518 (3) Spreadsheets for Business or CGS X100 (3) Microcomputer Apps. for Business or CGS X060 (3) Computer Fluency
ECO X013 (3) Principles of Macroeconomics
ECO X023 (3) Principles of Microeconomics
MAC X233 (3) Calculus for Business & Non-Physical Sciences (Higher level Calculus courses will be accepted.)
STA X023 (3) Business Statistics (Higher level Statistics courses will be accepted)
*Students taking CGS X100 or CGS X060 or other approved course will also need to take CGS 2518 at FSU.
Note: State-wide common prerequisites are always under review. For the most current information and for acceptable alternative courses, visit the “Common Prerequisites Manual.” This is available from the “Student Services” section of http://www.flvc.org.
Requirements for Progression to the Upper-Division Major
Admission to the Accounting major requires the following:
1) completion of at least 52 semester hours,
2) a cumulative grade point average on all prerequisite coursework attempted of at least 2.500,
3) satisfactory completion of all required prerequisite coursework, and
4) a final grade of B or better in both Accounting course prerequisites: ACG2021 and ACG2071 (a B minus is NOT acceptable).
Major Program of Studies at FSU
55-58 hours depending on if CGS is taken as a prerequisite or not.
Community college courses may not be substituted for 3000/4000 level courses.
All courses must be completed with a grade of C minus or better (unless otherwise noted).
Lower-Division Requirements (4 hours)
These courses are Term 5 milestones. Transfer students must complete them in their first term of enrollment at FSU.
RMI 2302 (3) Risk in Business and Society
GEB 1030 (1) Intro. to Professional Development
General Business Core Requirements for Accounting majors (15 hours)
FIN 3403 (3) Financial Management of the Firm
GEB 3213 (3) Business Communications
MAN 3240 (3) Organizational Behavior
ISM 3541 (3) Introduction to Business Analytics
MAR 3023 (3) Basic Marketing Concepts
General Business Breadth Requirements for Accounting Majors (9 hours)
Each of the following:
FIN 3244 (3) Financial Markets, Institutions, and International Finance Systems
QMB 3200 (3) Quantitative Methods for Business Decisions
MAN 4720 (3) Strategic Management and Business Policy
Major Area Requirements for Accounting Majors:
Accounting majors must complete the nine (9) courses listed below.
To enroll in the required upper level accounting courses (those with ACG and TAX prefixes), students must have completed ACG 2021 and ACG 2071 with a grade of B or better in each course (B minus is not acceptable). Students must also receive a score of 70% or higher on FSU’s ACG 2021 final examination or complete the Accounting Competency Examination with a score of 70% or higher before they can enroll in upper-level accounting courses.
Further, students must earn a C or better (C minus is not acceptable) in ACG 3101 to enroll in ACG 3111 and all 4000 level ACG and TAX courses. Students must earn a “C minus” or better in all other required upper-level accounting courses (prefix ACG and TAX). Any student not successful in obtaining the minimum passing grade within two attempts will not be permitted to enroll in that upper-level accounting course again.
ACG 3101 (3) Financial Accounting and Reporting I
ACG 3111 (3) Financial Accounting and Reporting II
ACG 3341 (3) Cost Accounting
ACG 4201 (3) Financial Accounting and Reporting III
ACG 4401 (3) Accounting Information Systems
ACG 4632 (3) Auditing Theory and Application I
TAX 4001 (3) Federal Tax Accounting I
TAX 4011 (3) Federal Tax Accounting II
BUL 3351 (3) UCC and Law for Accountancy
Digital Literacy: (0 beyond prerequisites)
CGS2060 (3) / CGS 2100 (3) and/or CGS 2518 (3). Either may be taken for admission. CGS2518 is a required pre-requisite for some upper-level coursework.
Oral Communication Competency: (0 beyond other requirements)
Students must demonstrate the ability to orally transmit ideas and information clearly. This requirement may be met with an approved college-level course. Business majors are required to take GEB 3213.
Minimum Program Requirements - Summary
Total Hrs. Required 120
General Education 36*
Prerequisite Coursework 21*
Major Coursework 55-58
Minor Coursework 0
Digital Literacy 0 beyond prerequisites
Oral Competency 0 beyond other requirements
Electives to bring total hours to 120 (to include at least 60 hours outside of business)
*Some Prerequisite courses may also be counted as part of General Education requirements.
Mapping is FSU’s academic advising and monitoring system. Academic progress is monitored each Fall and Spring semester to ensure that students are on course to earn their degree in a timely fashion. Transfer students must meet mapping guidelines to be accepted into their majors.
1. A minimum of 45 hours at the 3000 level or above, at least 30 of which must be taken at this University.
2. At least half of the major course semester hours must be completed in residence at this University. After enrolling at this University, all remaining major course requirements must be completed at this University.
3. The final 30 hours must be completed in residence at this University.
Salary Information: For more information go to: National Association of Colleges and Employers (www.naceweb.org) or the Occupational Outlook Handbook (www.bls.gov/ooh/home.htm) provided by the U.S. Bureau of Labor Statistics.
Representative Job Titles Related to this Major: Accountant, Bank Officer, Auditor, Certified Public Accountant (requires 5-year program and license), Financial Planner, Controller, Internal Revenue Agent, Business Consultant.
Representative Employers: CPA Firms, Banks, Investment Firms, Major Corporations, Small Businesses, Management Consulting Firms, Federal Bureau of Investigation, Internal Revenue Service, Governments: Local, State, Federal, Non-Profit Organizations.
ACADEMIC MAP (Effective Summer 2025 and after)
*Please Note: Face-to-face/in-person instruction of this program is available at BOTH the main campus in Tallahassee, FL and the Panama City, FL campus. This program is NOT available via Online/Distance Learning.*
This map is a term-by-term sample course schedule. The milestones listed to the right of each term are designed to keep you on course to graduate in four years. The Sample Schedule serves as a general guideline to help you build a full schedule each term. The General Education and Elective courses must be selected to satisfy all area and diversity requirements unless your program meets these requirements with major courses. Milestones are courses and special requirements necessary for timely progress to complete a major. Missing milestones will result in one of two types of map registration stops. The first level (Degree Map Off-track) is placed following grade posting if the student has missed a milestone (course and/or GPA) for the first time in the major. If a student is in non-compliance with milestones for two (2) consecutive semesters (excluding summers), a Major Change Required stop is placed on the student's registration.
To be admitted into Accounting, you must have completed at least 52 hours, have earned a final grade of C minus or higher in five (5) of the Admission Prerequisite Courses (CGS2100 or CGS2518*, MAC2233, ECO2013, ECO2023, and STA2023), a B or higher in both ACG2021 and ACG2071 and have the required 2.500 GPA in all prerequisite attempts.
To enroll in upper-level accounting courses, you must have earned a B or better in both ACG 2021 and ACG 2071 and have passed either the FSU ACG 2021 final exam or the FSU Accounting Competency Exam with a 70% or better.
Electives should focus on gaining additional exposure to the social and behavioral sciences and on improving communication and analytical reasoning skills. There are many specializations within the accounting field. Graduates can go on into challenging positions with only a bachelor’s degree; however, many positions require a CPA certificate. Students planning to work as a CPA in Florida are required to complete a 5-year educational program and should plan on completing the master’s degree in Accounting.
* Accounting majors must complete CGS2518 with C minus or better to be eligible for some upper-level Accounting courses.
** Students should complete the diversity requirement through their General Education Coursework.
Mapping Coordinator: Jennifer Janasiewicz
Email: admissions@business.fsu.edu
Sample Schedule and Required Milestones by Term
| Sample Schedule: Term 1 hrs |
| ENC1101 Freshman Composition3 |
| MAC1105 College Algebra or higher mathematics3 |
| CGS2100 Computer Apps. for Business, ECO2013 Macroeconomics or ECO2023 Microeconomics3 |
| FSU Core Course3 |
| FSU Core Course3 |
| Required Milestones: Term 1 |
| Complete ENC1101 ( ≥ C minus ) |
| Complete (or waive) MAC1105 ( ≥ C minus ) |
| Prereq attempts GPA 2.50 or higher |
| Sample Schedule: Term 2 hrs |
| ENC2135 Research, Genre, and Context 3 |
| MAC2233 Calculus for Business 3 |
| CGS2100 Computer Apps. for Business, ECO2013 Macroeconomics or ECO2023 Microeconomics3 |
| FSU Core Course3 |
| FSU Core Course3 |
| Required Milestones: Term 2 |
| Complete ENC2135 ( ≥ C minus ) |
| Complete MAC2233 ( ≥ C minus ) |
| Complete 1 other Admission Prerequisite, in addition to MAC2233, ( ≥ C minus ) |
| Prereq attempts GPA 2.50 or higher |
| Sample Schedule: Term 3 hrs |
| CGS2100 Computer Apps. for Business, ECO2013 Macroeconomics or ECO2023 Microeconomics3 |
| STA2023 Business Statistics3 |
| ACG2021 Introduction to Financial Accounting3 |
| FSU Core Course3 |
| RMI2302 Risk in Business and Society3 |
| GEB1030 Intro. to Professional Development (required only for those students who first enroll at FSU Fall 2019 or later)1 |
| Required Milestones: Term 3 |
| Complete ACG2021 (≥ B) |
| Complete 3 other Admission Prerequisites; MAC2233 plus 2 more ( ≥ C minus ) in each |
| Prereq attempts GPA 2.50 or higher |
| Sample Schedule: Term 4 hrs |
| ACG2071 Introduction to Managerial Accounting3 |
| CGS2518 Spreadsheets for Business 3 |
| FSU Core Course3 |
| FSU Core Course3 |
| FSU Core Course3 |
| Required Milestones: Term 4 |
| Complete all 7 Admission Prerequisites (B or better required in ACG2021 and ACG2071 and C minus or better in the remaining 5 prerequisites) |
| Prereq attempts GPA 2.50 or higher |
| Sample Schedule: Term 5 hrs |
| ACG3101 Financial Accounting and Reporting I3 |
| QMB3200 Quantitative Methods for Business Decisions3 |
| ACG3341 Cost Accounting3 |
| Business Core course3 |
| Business Core course3 |
| Required Milestones: Term 5 |
| Complete ACG3101 with a C or better |
| Complete ACG3341 with a C minus or better |
| Complete QMB3200 with a C minus or better |
| Complete CGS2518 with a C minus or better |
| Complete RMI2302 with a C minus or better |
| Complete GEB1030 (required only for those students who first enroll at FSU Fall 2019 or later) |
| Civic Literacy requirement |
| Sample Schedule: Term 6 hrs |
| ACG3111 Financial Accounting and Reporting II3 |
| ACG4401 Accounting Information Systems3 |
| FIN 3244 Financial Markets3 |
| Business Core course3 |
| Business Core course3 |
| Required Milestones: Term 6 |
| Complete ACG3111 with a C minus or better |
| Complete ACG4401 with a C minus or better |
| Sample Schedule: Term 7 hrs |
| TAX4001 Federal Tax Accounting I3 |
| ACG4632 Auditing Theory and Application I3 |
| Business Core course3 |
| Ethics course3 |
| Elective 3 |
| Required Milestones: Term 7 |
| Complete TAX4001 with a C minus or better |
| Sample Schedule: Term 8 hrs |
| ACG4201 Financial Accounting and Reporting III3 |
| TAX4011 Federal Tax Accounting II3 |
| MAN 4720 Strategic Management and Business Policy3 |
| BUL3351 UCC and Law for Accountancy3 |
| Elective3 |
| Required Milestones: Term 8 |
| Complete all degree requirements |
| Apply for Graduation in 1st two weeks |